[Source.](https://townhall.com/tipsheet/spencerbrown/2023/06/22/jason-smith-irs-whistleblower-hunter-biden-n2624852) > The multiple whistleblowers with whom transcribed interviews were conducted revealed three key "areas of focus," according to Smith: > 1. The federal government is not treating taxpayers equally when enforcing tax laws. 2. The Biden Department of Justice is intervening and overstepping when it comes to the investigation of the president's son. 3. Whistleblowers report they have faced almost immediate retaliation.